Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Maret 2013 |
Nomor Soal |
: |
11 |
SOAL
Untuk soal 9-12 gunakan data-data dibawah ini:
Net Gain from operations : 1.000
Net Income : 2.000
Invested income : 5.000
Total revenues : 7.000
Beginning capital and surplus : 20.000
Capital and surplus : 30.000
Realized capital gains and losses : 15.000
Average Invested Assets : 100.000
Total investsasi : 120.000
Total Assets : 150.000
Hitunglah Net Profit Margin berdasarkan GAAP:
- 0,02
- 0,1
- 0,29
- 0,71
Diketahui |
Net Gain from operations : 1.000
Net Income : 2.000
Invested income : 5.000
Total revenues : 7.000
Beginning capital and surplus : 20.000
Capital and surplus : 30.000
Realized capital gains and losses : 15.000
Average Invested Assets : 100.000
Total investsasi : 120.000
Total Assets : 150.000 |
Rumus yang digunakan |
Chapter 19 Page 621[1] :
\(Net\_Profit\_Margin{\rm{ }}\left( {GAAP} \right){\rm{ }} = \frac{{Net\_income}}{{Total\_Revenues}}\) |
Proses pengerjaan |
\(Net\_Profit\_Margin{\rm{ }}\left( {GAAP} \right){\rm{ }} = \frac{{Net\_income}}{{Total\_Revenues}}\)
\(Net\_Profit\_Margin{\rm{ }}\left( {GAAP} \right){\rm{ }} = \frac{{2.000}}{{7.000{\rm{ }}}} = 0,2857 \approx 0,29\)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
c. 0,29 |